OECD Tax Policy Studies
The Distributional Effects of Consumption Taxes in OECD Countries
Click to Access:
- OECD, KIPF
- 10 Dec 2014
- 9789264224520 (PDF) ;9789264222809(print)
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.